Ex Parte Order Under GST Act Section 107 Overturned Due to Procedural Flaws and Insufficient Reasoning

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....HC set aside the ex parte order passed under Section 107 of GST Act, finding procedural irregularities despite multiple hearing opportunities being provided to the petitioner. Although the petitioner's non-appearance through tax consultant was not fully justified, the appellate authority's order lacked substantive reasoning and did not comply with statutory requirements. The matter was remanded for fresh adjudication, ensuring principles of natural justice are followed and the case is re-examined on merits. Writ petition disposed of with directions for de novo proceedings before the appellate authority.....